South Africa: Updated guide on royalties withholding tax return

Details on completion of return, payment procedures, and refund applications

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August 19, 2025

The South African Revenue Service (SARS) in May 2025 published an updated guide for the Withholding Tax on Royalties Return (WTR01).

The guide provides details on the completion of WTR01, payment procedures, and refund applications via the Rev16 form, incorporating recent changes in submission methods effective April 25, 2025.

Taxpayers are encouraged to use the SARS Online Query System, though email submissions remain available for certain segments.


For more information, contact a KPMG tax professional in South Africa:

Lesley Bosman | lesley.bosman@kpmg.co.za

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